# 12 C.F.R. § 23.5 (2026): Requirement for separate records

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T12_P23_S23_5

## Section

- **Citation:** 12 C.F.R. § 23.5 (2026)
- **Heading:** Requirement for separate records
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 12 CFR: Banks and Banking / Chapter I / Part 23 / Subpart A / § 23.5: § 23.5   Requirement for separate records.

## Text

If a national bank enters into both CEBA Leases and Section 24(Seventh) Leases, the bank's records must distinguish the CEBA Leases from the Section 24(Seventh) Leases.

## Nearby sections

- [12 C.F.R. § 23.1 (2026) § 23.1   Authority, purpose, and scope.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P23_S23_1.md)
- [12 C.F.R. § 23.2 (2026) § 23.2   Definitions.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P23_S23_2.md)
- [12 C.F.R. § 23.3 (2026) § 23.3   Lease requirements.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P23_S23_3.md)
- [12 C.F.R. § 23.4 (2026) § 23.4   Investment in personal property.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P23_S23_4.md)
- [12 C.F.R. § 23.5 (2026) § 23.5   Requirement for separate records.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P23_S23_5.md)
- [12 C.F.R. § 23.6 (2026) § 23.6   Application of lending limits; restrictions on transactions with affiliates.](https://www.frixlaw.com/law-library/statutes/CFR_T12_P23_S23_6.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T12_P23_S23_5. Check the current official text before relying on it. Not legal advice.